Ordinance 3175-10 - Laserfiche WebLink

which credit is claimed, the taxpayer shall attach all Quarterly Tax Summary Washington State Unemployment Insurance Reports filed with the State but not yet submitted to the City. The reports submitted must redact employee names and social security numbers, but otherwise be complete replications. 7. The taxpayer is not eligible for this credit if the taxpayer owes the City any taxes which are due under a past return, including, but not limited to, amounts due under Chapters 3.19, 3.20, 3.24, 3.28, and/or 3.36. 8. This credit may not be applied retroactively by amending prior returns, but may be carried forward to the extent the credit exceeds the taxes imposed under this Chapter. 9. This credit is not considered a payment of taxes for purposes of EMC 3.19.100 or any other purpose. As such, unused credit amounts will not be refunded and will not accrue interest. 10. To remain eligible for credit claimed under this section, the taxpayer must keep filled, for three years after the date on which credit is claimed,the total number of full-time employment positions existing at the time credit is claimed. D. In addition to the requirements of EMC 3.19.060, the taxpayer must maintain records for each new full-time employment position filled and such records shall be available for the City's review, consistent with EMC 3.19.060. At a minimum, these records must include: 1. Quarterly Tax Summary Washington State Unemployment Insurance Reports filed during the current year and five previous years; 2. Employment records, including Washington State and federal tax returns, for the current year and the five previous years; and 3. A written job description of each new full-time employment position for which credit is claimed. E. If at any time the director finds that a taxpayer is not eligible, or has lost eligibility, for credit allowed under this section, such credit shall be revoked immediately and the director shall impose interest, and may impose penalties, in accordance with Chapter 3.19 EMC. F. Notwithstanding provisions elsewhere in Chapter 3.24 EMC, the director is authorized to promulgate rules and regulations implementing, interpreting, and enforcing the provisions of this section. Section 2. Section 1, Subsection 3.19.140 of Ordinance No. 2809-04 (EMC 3.19.140) which reads as follows: 3.19.140 Appeals. Any taxpayer aggrieved by the amount of the fee or tax found due by the director under the provisions of this chapter may file a written appeal with the director requesting a hearing before the finance and budget committee. This appeal must be made within twenty days from the time such taxpayer was given notice of such amount. The director shall, as soon as practicable, fix a time and place for the hearing of such appeal. A notice of the time and place of the appeal shall 3